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Home In caso di società con ricavi conseguiti per attività svolte congiuntamente fra Italia ed estero quale quota di ricavi va esclusa o inclusa?

In caso di società con ricavi conseguiti per attività svolte congiuntamente fra Italia ed estero quale quota di ricavi va esclusa o inclusa?

In caso di ricavi generati da attività svolte in parte su territorio italiano e in parte su territorio estero, va individuata ed esclusa la quota ricavi generata nello svolgimento dell’attività all’estero. Viceversa, va individuata ed inclusa, ai fini del calcolo del contributo, la quota di ricavi conseguita nel territorio italiano.

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